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Am I Required to Have an Audit?
… It depends. Some local government entities such as school districts, industrial development agencies, fire …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… as needed. Other Related Audits/Reports of Interest School for Language and Communication Development: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualOpinion 89-18
… municipality. It was our opinion that the fact that the school was mandatory did not change the nature of the expense … NYS2d 426). In Feinberg v Board of Education , supra , a school district withheld the total compensation earned by a …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Oversight of Mental Health Education in Schools (2020-S-63) 180-Day Response
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63-response.pdfOversight of Mental Health Education in Schools (2020-S-63)
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63.pdfNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… Comptroller A robust labor force is critically important for employers to succeed and grow in New York, and it matters … rest of the country in the last 10 years. There are more women as a share of the workforce in New York (47.6 percent) … industries, such as leisure and hospitality, retail and wholesale trade, healthcare and social assistance, and other …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
Determine whether the Kirkwood Fire Company District No.1 Inc. (Company) officials established adequate controls over collections and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/kirkwood-fire-company-2021-73.pdfTown of Locke – Financial Condition (2020M-111)
… 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 percent to 536 …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Elmira – Financial Condition (2015M-226)
… condition of the town-wide general fund and the traffic district fund, both of which have fund balance deficits. The …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Vestal Fire Department – Financial Activities (2014M-265)
… The Department operates within the Town of Vestal Fire District which provides fire protection services to the Town. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Town of Owasco – Financial Management and Procurement (2021M-70)
… balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans. … fund balances and reserves for the general water and sewer district funds and has multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Congregate Meal Services for the Elderly (Follow-Up)
… or the proposed number of meals were reasonable for the district served. Key Finding DFTA officials have made some …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… and his special education preschool, Sunshine Development School (“SDS”), for overcharging the State of New York for … boat expenses, and even partial tuition for Brian’s law school. Indeed, the sham entity’s name derives from the … C Koffler together with his sons and Sunshine Development School …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… millions by New York City to provide summer jobs and after school programs for youth, violated its contract by charging … cultural experiences and sports/recreation activities when school is not in session. Providers, such as Ridgewood, get … millions by New York City to provide summer jobs and after school programs for youth violated its contract by charging …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… officers (-25.9%), groundskeepers and gardeners (-24.5%), school safety agents (-22.0%), information clerks (-21.6%), … auditors, general office clerks, mechanics and repairers, school administration support staff, social workers, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionCaucus 2026: Important Information for New Yorkers
… Incidents and Bullying in New York Schools, February 2026 School Districts: Lead in Water: Testing and Reporting, … Special Education Services, December 2024 Missing School, NY’s Stubbornly High Rates of Chronic Absenteeism, … Services, November 2025 NYCPS, Management of the Student-School Matching Algorithm, July 2025 NYC ACS, Oversight of …
https://www.osc.ny.gov/reports/caucus2026XVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… nine member board are appointed by the Governor. Capital District Transportation Authority (CDTA) The CDTA was … projects are available to all citizens of New York State. Rochester-Genesee Regional Transportation Authority (RGRTA) … to provide transportation and related services within the Rochester-Genesee Regional Transportation District, which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsState Contract and Payment Actions in July and August
… Department $747.2 million in excess cost aid to 666 school districts for school-aged special education students. $618.6 million in BOCES aid to 37 school districts. $23.9 million in general aid to 92 school …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustOpinion 95-32
… Office of the State Comptroller. You ask whether a fire district is required to enter into the model security and … . [Emphasis added] Accordingly, it is clear that a fire district or other local government is not required by law to … Loring K. Manley, Chairman of Board Valley Cottage Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-95-32